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Hawthorn Industries is calculating its Cost of Goods Manufactured at year-end. The company's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $20,000 and an ending balance of $13,000. During the year, the company purchased $68,000 of direct materials. Direct labor for the year totaled $125,000, while manufacturing overhead amounted to $151,000. The Work in Process Inventory account had a beginning balance of $25,000 and an ending balance of $15,000. Assume that Raw Materials Inventory contains only direct materials. Compute the Cost of Goods Manufactured for the year. (Hint: The first step is to calculate the direct materials used during the year.) Start by calculating the direct materials used during the year. ... Hawthorn Industries Calculation of Direct Materials Used For Current Year Beginning raw materials inventory Plus: Purchases of direct materials Materials available for use Less: Ending raw materials inventory Direct materials used Compute the Cost of Goods Manufactured for the year Hawthorn Industries $ $ 20,000 68,000 88,000 13,000 75,000 D JS Sc vill Ref Ever Beca from Float: sy Dav Crazy froma

Hawthorn Industries is calculating its Cost of Goods Manufactured at year-end. The company's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $20,000 and an ending balance of $13,000. During the year, the company purchased $68,000 of direct materials. Direct labor for the year totaled $125,000, while manufacturing overhead amounted to $151,000. The Work in Process Inventory account had a beginning balance of $25,000 and an ending balance of $15,000. Assume that Raw Materials Inventory contains only direct materials. Compute the Cost of Goods Manufactured for the year. (Hint. The first step is to calculate the direct materials used during the year.) Start by calculating the direct materials used during the year. C